On Friday, May 22, Currituck County announced that the North Carolina Supreme Court has unanimously ruled against the plaintiffs challenging how the county spent occupancy tax funds, overturning a 2024 NC Court of Appeals ruling. The decision allows Currituck County to use occupancy tax revenue to fund public safety services.
The case was argued before the NC Supreme Court on Feb. 17 and appeared to hinge on whether public safety expenses are related to tourism and how much discretion the Currituck Commissioners have in allocating occupancy tax dollars.
The plaintiffs, Corolla property owners and the Corolla Civic Association, contended that the county has improperly used those funds to pay for police, fire protection, emergency services and equipment for public safety rather than earmarking them for tourism-related expenses…